Eligible Educator School Supply Tax Credit
The Federal Government introduced this tax credit effective for the 2016 tax year. An eligible educator can claim a 15% refundable tax credit based on the personal purchase of eligible teaching supplies of up to $1,000. Therefore, the maximum tax credit translates to a tax savings of $150 per year. This tax credit was established to recognize the fact that educators purchase materials to enhance learning in the classroom or the learning environment itself.
Who is eligible to claim the tax credit?
- An eligible teacher holds a teacher’s certificate that is valid in Alberta.
- An eligible early childhood educator holds a certificate or diploma in early childhood education that is recognized in Alberta.
Allowable school supplies – to be eligible, the item must have been purchased by the educator and not reimbursed. The item(s) must be directly consumed or used in the school, or child care facility.
Consumable goods such as:
- Construction paper, flashcards.
- Items for science experiments such as seeds, potting soil, vinegar, baking soda and stir sticks.
- Various stationary items and art supplies such paper, glue, pens, pencils, posters and charts.
Durable goods such as:
- Games and puzzles
- Books for the classroom
- Containers such as plastic or bankers boxes
- Educational support software
- Computers and tablets
- Used books, games, and puzzles brought from home or a garage sale
- Food/snacks & clothing
How to claim the tax credit
- Educators must keep receipts for allowable items for the calendar year period and attach them to the Teacher School Supply Tax Credit Form (on reverse).
- Educators should complete one tax credit form for each school at which they taught at in a given calendar year.
- The tax credit form must be completed and signed by the educator and the principal of the school. Principals may only approve items used in their schools. Principals must be satisfied that the materials listed were purchased to enhance learning in the classroom or the learning environment itself.
- The total of the eligible expenses, up to a maximum of $1,000, is then claimed on the educator’s personal income tax return.
- The completed form and receipts DO NOT have to be included with the tax return but educators should keep them in case the Canada Customs and Revenue Agency (CRA) asks to see them. Records must be retained in accordance with CRA guidelines.
A copy of the form is available here: Eligible Educator Tax Credit Form – FMCSD
For more information, refer to the CRA website (www.cra-arc.gc.ca) search ‘eligible educator tax credit’.
(Thanks to Metro Director Darrel Robertson, Superintendent for Edmonton Public School Board for sharing the guidelines and form developed by the Edmonton Public School Board to assist the administrative process involved in enabling teachers to claim this credit when filing income tax returns for 2016)
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Fort McMurray Catholic Board of Education
9809 Main St.
Fort McMurray, AB, T9H 1T7
Phone: 780-799-5700 Fax: 780-799-5706